Section 77 – GST – States – DEMANDS AND RECOVERY – Rajasthan Goods and Services Tax Act, 2017 – Act-Rules – Tax wrongfully collected and paid to Central Government or State Government. 77. (1) A registered person who has paid the central tax and State tax on a transaction considered by him to be an intra-State supply, but which is subsequently held to be an inter-State supply, shall be refunded the amount of taxes so paid in such manner and subject to such conditions as may be prescribe
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